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S 2044 113th Congress Senate

Taxpayer Accountability Act

Official title: A bill to improve transparency and efficiency with respect to audits and communications between taxpayers and the Internal Revenue Service.

Introduced: April 7, 2014 Introduced by: Fischer, Deb Republican · Nebraska See on congress.gov
Taxation Accounting and auditingGovernment information and archivesTax administration and collection, taxpayers
This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 26, 2014
Read twice and referred to the Committee on Finance.
Feb 26, 2014
Introduced in Senate
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 Latest action February 26, 2014

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Taxpayer Accountability Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.


     Related & companion bills 1
     Bill text 1 version

    Source documents hosted by congress.gov.

     Committees of jurisdiction 1
    Cite this page click to expand
    APA
    U.S. Congress. (2026). S. 2044: Taxpayer Accountability Act. 113th Congress. Open America. https://openamerica.io/bill/113-S-2044/
    MLA
    "S. 2044: Taxpayer Accountability Act." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-2044/.
    Bluebook (legal)
    S. 2044, 113th Cong. (2026), https://openamerica.io/bill/113-S-2044/.
    Markdown link
    [S. 2044: Taxpayer Accountability Act](https://openamerica.io/bill/113-S-2044/)
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